DECISION AND ORDER
BERMAN, District Judge.
I. Background
This is an action by the New York State Insurance Fund ("Plaintiff" or "SIF") brought on its own behalf and on behalf of its subrogee, Kaback Enterprises, Inc. ("Kaback"). Plaintiff is seeking a declaratory judgement that defendant Liberty Mutual Insurance Company ("Defendant" or "Liberty Mutual") must indemnify Kaback and contribute half of a two million dollar settlement (i.e. one...
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